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Income Tax - Reconciliation of Deferred Tax Assets & Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Assets |  |
Allowance for loan losses | $ 13,966 | $ 4,120
Net operating loss and tax credits (from acquisitions) | 3 | 54
Director and employee benefits | 2,035 | 1,890
Accrued pension | 0 | 775
Other | 3,139 | 2,145
Total assets | 19,143 | 8,984
Liabilities |  |
Depreciation | (4,374) | (4,456)
State tax | (315) | (10)
Federal Home Loan Bank stock dividends | (363) | (368)
Difference in basis of intangible assets | (2,921) | (3,427)
Fair value adjustment on acquisitions | (3,284) | (2,488)
Unrealized gain on AFS securities and fair value hedge | (7,404) | (1,710)
Other | (294) | (63)
Total liabilities | (18,955) | (12,522)
Net deferred tax asset/(liability) | $ 188 |
Net deferred tax asset/(liability) |  | $ (3,538)

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